Recent GST Updates: GSTN Appeals, emSigner, GSTAT SOPs & Multistate Registration

Summary: Recent GST-related advisories and updates cover important procedural and portal changes for taxpayers and professionals. GSTN has removed the portal validation that prevented filing of appeals in Form GST APL-01 against NIL or Zero demand orders where payment had already been made before issuance of the demand order. GSTN has also introduced emSigner Version 3.3 for compatibility with newly issued DSC tokens from 21 September 2026, while existing valid tokens may continue subject to the prescribed conditions. The Ministry of Finance has notified the Goods and Services Tax Appellate Tribunal, Group ‘A’ and ‘B’ Posts Recruitment Rules, 2026. GSTAT has issued Standard Operating Procedures for transfer of appeals involving identical questions of law across different Benches and for electronic filing of replies by respondents. Further, GSTN has introduced a “Multistate Registration” facility for Normal Taxpayers, enabling applications for GST registration in multiple States/UTs simultaneously under the same PAN through a Master TRN and Common Registration Information mechanism.

Recent GST Related Advisories and Updates

The common portal of GST under the GST law, GSTN, keeps on issuing advisories on new functions / updates on the portal for upgradation of functionalities and new options or functions enabled for implementation by taxpayers.

During the month of September, 2026, the following advisories, clarifications and instructions have been issued so far in relation to the various compliances by GSTN, GSTAT and other GST Updates by way of Circulars / GSTAT Circulars and Advisories:

• GSTN Enables Appeals Against NIL/Zero Demand Orders
• GSTN Advisory on emSigner Version 3.3
• GSTAT Group ‘A’ & ‘B’ Posts Recruitment Rules, 2026
• Standard Operating Procedure for Transfer of Appeals in GSTAT
• Standard Operating Procedure for Reply Filing by Respondent – GSTAT
• GSTN introduces “Multistate Registration” facility for GST Registration

The gist of these Advisories / Updates is summarized hereunder for easy understanding:

GSTN Enables Appeals Against NIL/Zero Demand Orders

• GSTN has removed the portal validation that earlier restricted taxpayers from filing appeals under GST where the demand order reflected “NIL” or “Zero” demand, despite a dispute regarding tax liability.
• Where the taxpayer had already paid the disputed amount before issuance of the demand order, taxpayers can now file an appeal in Form GST APL-01 against such NIL/Zero demand orders.
  • Appeal filing is now enabled on the GST Portal for NIL/Zero demand orders.
  • Taxpayers can file an appeal in Form GST APL-01.
  • In case of any technical difficulty, taxpayers may raise a ticket with the GST Helpdesk.
• The change facilitates taxpayers in exercising their statutory right to appeal even where the demand order records NIL/Zero demand due to prior payment.

(Source: GSTN Advisory dated 07.09.2026)

GSTN Advisory on emSigner Version 3.3

GSTN has issued an advisory regarding the introduction of emSigner Version 3.3 for taxpayers and tax officers using Digital Signature Certificates (DSC) on the GST Portal. Accordingly following will be applicable w.e.f. 21.09.2026:

• New DSC tokens issued on/after 21 September 2026: Users must upgrade to emSigner v3.3, as older versions will not work with such newly issued USB dongles.
• Existing valid DSC tokens: No immediate change is required where the existing DSC and USB token are functioning properly. However, users facing signing failures may upgrade to v3.3.
• Backward compatibility: emSigner v3.3 will also support existing DSC tokens.
• System requirements: Windows 10/11 (64-bit), Ubuntu 18+, or macOS 10.6+; minimum 8 GB RAM and 64 GB storage.
• Java requirement: Java 8 (Open JDK or Oracle) must be pre-installed. Java 9 and above are not supported.
• DSC validity: DSCs downloaded on FIPS 140-2 dongles on or before 21 September 2026 remain valid until expiry and are not automatically invalidated. Fresh issuance/renewal generally requires FIPS 140-3 dongles, subject to applicable exceptions.

(Source: GSTN Advisory dated 19.09.2026)

GSTAT Group ‘A’ & ‘B’ Posts Recruitment Rules, 2026

Ministry of Finance, Government of India has notified the Goods and Services Tax Appellate Tribunal, Group ‘A’ and ‘B’ Posts Recruitment Rules, 2026.

• These rules shall apply to the posts specified in Schedule.
• It prescribes posts, clarification and level in pay matrix, age limit for direct recruits, educational and other qualifications and disqualifications.
• It specifies such rules for the post of Registrar, Financial Advisor, Deputy / Assistant Registrar, Assistant / Legal Assistant and others.
• These shall come into force from 23.09.2026.

[Source: Gazette Notification Ref. G.S.R. 838(E)-CGST dated 23.09.2026 issued by Ministry of Finance (Department of Revenue)]

Standard Operating Procedure for Transfer of Appeals in GSTAT

GSTAT has issued an SOP providing a mechanism for consolidating multiple appeals involving an identical question of law that are filed before different GSTAT Benches. Where a taxpayer has multiple GSTINs linked to the same PAN and has filed appeals before different Benches, such appeals can be consolidated through a single Transfer Appeal.

Procedure for Filing Transfer Appeal

1. Login to the GSTAT Portal.

2. Go to Appellant Corner → Transfer of Appeal Filing.

3. Select the relevant GSTIN and view the list of cases.

4. Select the appeals involving an identical question of law and click “Save selected cases”.

5. Verify Appellant Details and Respondent Details.

6. Search and select the Representative and proceed to the next step.

7. Upload the required documents.

8. Complete the Final Checklist by selecting Yes/No/NA. Where No/NA is selected, remarks are required.

9. Review the details in the Final Preview and click Final Submit.

10. Upon successful submission, an Acknowledgement Receipt confirming filing of the Transfer Appeal is generated.

• The SOP facilitates centralised consolidation of appeals involving identical questions of law across different GSTAT Benches, thereby providing a structured portal-based mechanism for seeking transfer of such appeals.

(Source: www.gstat.gov.in – GSTAT SOP on Transfer of Appeals)

Standard Operating Procedure for Reply Filing by Respondent – GSTAT

GSTAT has prescribed a step-by-step procedure enabling respondents to file replies to appeals filed against them through the GSTAT Portal.

Procedure for Filing Reply

1. Login to GSTAT Portal and navigate to Respondent Corner → File Reply.

2. Select “Search by Case No.” and enter the required details, including Security Code, Case Type, Case No., Location and Case Year.

3. Click Search. The relevant case will appear in the list. Click “Click to Upload”.

4. A new window will open for uploading the reply document.

5. Select the user’s name from the dropdown. Other details will be auto-populated. Select the appropriate E-Sign Utility and choose “Reply” as the Document Type. The portal will display the mandatory upload requirements. Select the file from the system and click Upload.

6. After successful upload, the document will appear in the “Submit Document List”, along with details such as Party Name and Document Type. The document can be viewed or deleted before submission.

7. Click Submit. A confirmation message will be displayed confirming successful submission, along with an option to Print Receipt.

• The SOP provides a structured, portal-based mechanism for respondents to search the relevant GSTAT case, upload and e-sign their reply, review the uploaded document, and obtain a submission receipt.

(Source: www.gstat.gov.in – GSTAT SOP on Reply Filing)

GSTN Introduces “Multistate Registration” Facility for GST Registration

• GSTN has introduced a new “Multistate Registration” functionality on the GST Common Portal, enabling taxpayers to apply for GST registration in multiple States/UTs under the same PAN. Currently, the facility is available only for Normal Taxpayers.

Steps for Multistate GST Registration

• The following steps have to be taken for this purpose:
  • A new “Multistate Registration” tab is available on the GST Common Portal for selecting multiple States/UTs.
  • Upon selection, a Master TRN is generated.
  • The applicant can submit Common Registration Information (CRI), including business details, promoter/partner details, authorised signatory, authorised representative and goods/services details.
  • The Master TRN must be submitted within 15 days.
  • After submission of CRI, individual TRNs are generated for each selected State/UT.
  • Common information is automatically populated in the respective applications and remains editable.
  • Applicants are required to provide State-specific details such as Principal Place of Business (PPoB) and Additional Place of Business (APoB), State-specific information and Aadhaar authentication.
• The facility eliminates the need to repeatedly enter common registration information for each State/UT and is intended to simplify the GST registration process and reduce repetitive data entry.

(Source: GSTN Advisory dated 01.10.2026)